IRS Form 943 - IRS Forms, Instructions, Pubs 2026

IRS Form 943 – IRS Forms, Instructions, Pubs 2026 – Agricultural employers who pay wages to farmworkers must comply with specific federal employment tax rules. IRS Form 943, officially titled Employer’s Annual Federal Tax Return for Agricultural Employees, is the key form for reporting and paying Social Security, Medicare, Additional Medicare Tax, and federal income tax withheld from agricultural employees’ wages.

This comprehensive guide covers everything farm owners, ranchers, and agricultural businesses need to know about Form 943 for the 2025 tax year, including who must file, deadlines, line-by-line instructions, deposit rules, and common pitfalls. Always verify the latest details on IRS.gov, as tax rules can change.

Download the official 2025 Form 943 PDF here: https://www.irs.gov/pub/irs-pdf/f943.pdf

What Is IRS Form 943?

Form 943 is an annual employment tax return used exclusively by employers of agricultural (farm) workers. It reports:

Wages paid to farmworkers
Federal income tax withheld
The employer’s and employees’ shares of Social Security (6.2% each) and Medicare (1.45% each) taxes
Additional Medicare Tax withholding (0.9% on wages over $200,000)

Unlike Form 941 (used for most other employers on a quarterly basis), Form 943 is filed once per year. Household employees on a for-profit farm may sometimes be reported on Form 943 instead of Schedule H.

Key 2025 Tax Rates (subject to confirmation on IRS.gov):

Social Security tax: 12.4% total (wage base limit: $176,100)
Medicare tax: 2.9% total (no wage limit)
Additional Medicare Tax: 0.9% (employee-only, wages over $200,000)

Who Must File Form 943?

You must file Form 943 if you paid wages to one or more farmworkers and those wages were subject to federal income tax withholding or Social Security and Medicare taxes. This is determined by two tests (either one triggers filing):

$150 Test — You paid an individual farmworker $150 or more in cash wages during the year for farmwork.
$2,500 Test — The total cash and noncash wages paid to all farmworkers reached $2,500 or more.

Exceptions: Special rules may apply to certain hand-harvest laborers paid less than $150 in cash wages. Non-agricultural workers (e.g., office staff) are reported on Form 941 instead.

Once you file your first Form 943, you must file annually until you submit a final return (check the box above Line 1 and attach a statement).

Aggregate filers (Section 3504 agents, Certified Professional Employer Organizations, or other third parties) must check the appropriate box and attach Schedule R (Form 943).

Form 943 Filing Deadlines for 2025 Wages

Standard deadline: February 2, 2026 (January 31, 2026, falls on a Saturday, so it shifts to the next business day).
Extended deadline: February 10, 2026, if you deposited all taxes due on time and in full throughout the year.

Forms W-2 and W-3 (for employees) and certain 1099s are also due by February 2, 2026.

Tip: Electronic filing is encouraged and can simplify compliance.

Deposit Requirements for Agricultural Employers

Agricultural employers follow deposit rules similar to other employers but report annually:

Electronic Federal Tax Payment System (EFTPS) or other approved electronic methods are generally required.
Determine your schedule using the lookback period (prior year’s liability):
- Monthly depositor — Deposit taxes by the 15th of the following month.
- Semiweekly depositor — Deposit on Wednesday or Friday, depending on payday.
If your total annual liability is under $2,500, you can pay with the return (no deposits required during the year).
Use Form 943-A to record daily tax liability if you are a semiweekly depositor.

Late deposits trigger penalties. The IRS recommends setting up EFTPS early.

Step-by-Step: How to Complete IRS Form 943 (2025)?

Here is a summary of the key lines (refer to the official instructions for full details):

Line 1 — Number of agricultural employees in the pay period that includes March 12, 2025.
Line 2 — Total wages subject to Social Security tax (up to the $176,100 wage base).
Line 3 — Social Security tax (Line 2 × 0.124).
Line 4 — Wages subject to Medicare tax (no limit).
Line 5 — Medicare tax (Line 4 × 0.029).
Line 6 — Wages subject to Additional Medicare Tax withholding (over $200,000).
Line 7 — Additional Medicare Tax (Line 6 × 0.009).
Line 8 — Federal income tax withheld from employees.
Line 9 — Total taxes before adjustments (add Lines 3, 5, 7, and 8).
Line 10 — Current year’s adjustments (e.g., fractions of cents; use parentheses for negatives).
Line 11 — Total taxes after adjustments.
Line 12 — Qualified small business payroll tax credit for research activities (attach Form 8974).
Line 13 — Total taxes after adjustments and credits.
Line 14 — Total deposits for 2025 (including overpayments applied).
Line 15 — Balance due (if Line 13 > Line 14).
Line 16 — Overpayment (apply to next return or request refund; new direct deposit option).
Line 17 — Monthly Summary of Federal Tax Liability (for monthly depositors; must equal Line 13).

Monthly depositors complete Line 17; semiweekly depositors attach Form 943-A and check the box.

Adjustments (Line 10): Primarily for rounding and certain uncollected taxes.
Credits: The research payroll tax credit (Form 8974) is the main nonrefundable credit available.
Key related forms:
- Form 943-X — For corrections or refunds (now e-fileable).
- Form 943-A — Tax liability record for semiweekly depositors.
- Schedule R (Form 943) — For aggregate filers.
- Forms W-2/W-3 — Employee wage reporting.
- Form 940 — Federal Unemployment (FUTA) Tax Return (separate requirement for many agricultural employers).

H-2A visa workers have special rules (often exempt from Social Security and Medicare if certain conditions are met).

How to File and Pay Form 943?

E-file — Preferred method; faster processing and acknowledgment.
Paper filing — Mail to the address listed in the instructions (depends on your location and whether payment is enclosed).
Payment — Use EFTPS, Direct Pay, or credit/debit card (fees may apply). Include Form 943-V payment voucher if paying by check.

Third-party designees and paid preparers have specific authorization options.

Common Mistakes to Avoid

Mixing agricultural and non-agricultural wages (use separate forms).
Failing to make timely electronic deposits.
Incorrect Social Security wage base application.
Missing the March 12 pay period count on Line 1.
Forgetting to file even if no taxes are due (after first filing).
Not attaching required schedules (943-A or Schedule R).

Penalties for late filing, late payment, or failure to deposit can reach 5% per month (up to 25%) plus interest. The Trust Fund Recovery Penalty (100% of withheld taxes) applies in cases of willful nonpayment.

Frequently Asked Questions (FAQs)

Do I need to file Form 943 if I have no employees in 2025?
No, unless you have previously filed and must submit a final return.
What is the difference between Form 943 and Form 941?
Form 943 is annual and only for agricultural employees; Form 941 is quarterly for most other employers.
Are family members exempt?
Special rules apply to family employees; check Pub. 15 (Employer’s Tax Guide) for details.
Where can I find help?
- Official instructions: IRS.gov/instructions/i943
- Publication 15 (Employer’s Tax Guide)

- IRS Agricultural Employer’s Tax Guide resources
- Consult a tax professional or enrolled agent familiar with farm payroll.

Conclusion: Stay Compliant and Avoid Penalties

Properly completing and filing IRS Form 943 is essential for agricultural employers to meet federal tax obligations, protect employees’ benefits, and avoid costly penalties. With the 2025 filing deadline approaching in early February 2026, gather your payroll records now, review the official instructions, and consider e-filing for efficiency.

For the most current information, visit the official IRS pages:

This article is for informational purposes only and is not tax or legal advice. Tax situations vary—consult a qualified tax professional or the IRS directly for guidance specific to your farm or ranch operation.

Last updated based on 2025 IRS forms and instructions (February 2026).

Image: Agricultural workers performing farm labor, highlighting the employees covered by Form 943 reporting requirements.